Full metadata record
DC Field | Value |
---|---|
dc.contributor.author | García Martínez, Fernando |
dc.contributor.author | Martínez Resano, José Ramón |
dc.date.accessioned | 2023-09-26T12:58:16Z |
dc.date.available | 2023-09-26T12:58:16Z |
dc.date.issued | 2023-05-30 |
dc.identifier.issn | ISSN: 2605-0897 (electronic edition) |
dc.identifier.uri | https://repositorio.bde.es/handle/123456789/33796 |
dc.description | Artículo de revista |
dc.description.abstract | The disruptive effects of the digitalisation of assets call for legislative and regulatory adaptation and for a review of the reporting framework applicable to this general category of assets. But the dissemination of relevant information for decision-making in relation to digital assets, such as crypto-assets, faces challenges. The peculiar nature of these instruments has not only delayed a complete and consistent regulatory classification for them, but also a consensus on reporting needs and appropriate reporting types. This paper examines both the challenges posed by this issue based on the joint review of crypto-asset technology and use cases, and the existing general reporting standards. The paper also describes the status of some initiatives that aim to adapt existing reporting frameworks to crypto-assets and also addresses the dilemma between information quality and precision that arises for many crypto-assets as a result of their volatility. |
dc.format.extent | 26 p. |
dc.language.iso | en |
dc.publisher | Banco de España |
dc.relation.ispartof | Financial Stability Review / Banco de España, 44 (Spring 2023), p. 67-92 |
dc.relation.hasversion | Versión en español 123456789/30052 |
dc.rights | Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0) |
dc.rights | In Copyright - Non Commercial Use Permitted |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/4.0/deed.es_ES |
dc.rights.uri | http://rightsstatements.org/vocab/InC-NC/1.0/ |
dc.subject | Crypto-assets |
dc.subject | Accounting |
dc.subject | Regulation |
dc.subject | Basel |
dc.title | Digital assets and reporting: is there anything new under the sun? |
dc.type | Artículo |
dc.identifier.bdebib | 000474429 |
dc.identifier.bdepub | FIER-2023-44-3 |
dc.publisher.place | Madrid |
dc.subject.bde | Normativa contable |
dc.subject.bde | Valoración de activos |
dc.subject.bde | Regulación y supervisión de instituciones financieras |
dc.publisher.bde | Madrid : Banco de España, 2023-05-30 |
dc.identifier.doi | https://doi.org/10.53479/33796 |